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accumulated+depreciation

  • 1 accumulated depreciation

    accumulated depreciation ACC akkumulierte Abschreibung f (special write-down); Sonderabschreibung f, Wertberichtigungen fpl auf das Sachanlagevermögen (systematic depreciation)

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > accumulated depreciation

  • 2 depreciation

    noun
    (of money, currency, property) Wertverlust, der
    * * *
    de·pre·cia·tion
    [ˌdɪpri:ʃɪˈeɪʃən]
    1. (lowering of value) Wertminderung f, Wertverlust m
    to allow for \depreciation den Wertverlust [o die Wertverminderung] bedenken/einkalkulieren
    2. FIN of assets Abschreibung f; of currencies Entwertung f
    accelerated \depreciation beschleunigte Abschreibung, Sonderabschreibung f
    accelerated rate of \depreciation beschleunigter Abschreibungssatz
    accumulated \depreciation of investment Abschreibungsrücklage f; (tax offset) aufgelaufene Abschreibung f
    annual \depreciation jährliche Abschreibung
    historic cost \depreciation Abschreibung f von den Anschaffungskosten
    linear \depreciation lineare Abschreibung
    replacement cost \depreciation Abschreibung f vom Wiederbeschaffungswert
    straight line \depreciation lineare Abschreibung
    allowance for \depreciation Abschreibungsrücklage f
    3. STOCKEX Kursrückgang m, Kursverlust m
    * * *
    [dI"priːSI'eISən]
    n
    1) (of property, value) Wertminderung f; (in accounting) Abschreibung f; (of currency) Kaufkraftverlust m
    2) (= belittlement) Herabsetzung f, Herabwürdigung f
    * * *
    depreciation [dıˌpriːʃıˈeıʃn] s
    1. Unterschätzung f, Geringschätzung f, Verachtung f
    2. Herabsetzung f, -würdigung f
    3. Verschlechterung f
    4. WIRTSCH
    a) Wertminderung f, -verlust m
    b) Abschreibung f
    c) Abwertung f (einer Währung):
    depreciation charge Abschreibungssatz m, -betrag m;
    depreciation fund Abschreibungsfonds m
    * * *
    noun
    (of money, currency, property) Wertverlust, der
    * * *
    n.
    Entwertung f.
    Minderung des Wertes f.
    Wertminderung f.

    English-german dictionary > depreciation

  • 3 accumulated

    accumulated adj 1. ACC akkumuliert, aufgelaufen; 2. FIN, STOCK aufgelaufen (dividends, depreciation)

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > accumulated

См. также в других словарях:

  • accumulated depreciation — n. The total depreciation currently recorded against either a single or all productive assets. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Accumulated Depreciation — The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period’s accumulated depreciation to get… …   Investment dictionary

  • accumulated depreciation — The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. American Banker Glossary * * * accumulated depreciation accumulated depreciation ➔ depreciation * * * accumulated depreciation UK US… …   Financial and business terms

  • accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization …   Accounting dictionary

  • accumulated depreciation — aggregate depreciation The total amount of the depreciation written off the cost price or valuation of a fixed asset since it was brought into the balance sheet of an organization …   Big dictionary of business and management

  • accumulated depreciation — noun The sum of past depreciation for an asset that is currently held …   Wiktionary

  • accumulated depreciation — /əˌkju:mjυleɪtɪd dɪˌpri:ʃi eɪʃ(ə)n/ noun the total amount by which an asset has been depreciated since it was purchased …   Dictionary of banking and finance

  • accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… …   Financial and business terms

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

  • depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

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